The Research On Taxpayer's Right Protection

The developed countries always pay great attention to the rights protection of taxpayers. However,the things are very different in China.The Chinese government has long ingnored the existence of the taxpayers'rights due to the influence of the leading of obligations and the planned economy. So to establish a complete law system in fields of legislation, implementation and jurisdiction of the taxation law to protect the taxpayers' rights is necessary.It is a objective need to develop market economy of our country and a factor for social development harmony and preconditions for our people to make a happy life.I study the definition of taxpayers'rights, research defects in the protection of the taxpayers'rights in our country,discuss developed countries'successful experience in this thesis,in hope that China can build a system in fields of legislation, implementation and jurisdiction of the taxation law to protect the taxpayers'rights. The main body of the thesis is consisted of five parts.The first part summarizes the definition of taxpayers' rights,beginning with the definition of taxpayers,then followed a detailed analysis of the opinions of some experts concerned.On the basis of that analysis I form my own ideas of taxpayers'rights.The second part mainly studies and analyses the insufficiencies of the protection of taxpayers' rights and interests.This part based on the following four aspects:consciousness, legislation, implementation and jurisdiction.The third part analyses the reasons of ineffective protection. The first reason is that Chinese traditional cultures lack backgrounds about taxpayers'rights protection.There is no concept of constitutionalism in Chinese tax system is the second reason.Chinese traditional theory on taxation is the third reason.The lack of taxpayer rights organization and no sound tax agent system are the last reason.The fourth part analyses the successful system on taxpayer's right protection in the United states and Canada and summarizes its reference value for china.The last part puts forward the ideas of how to perfect the taxpayer rights protection system from improve legislation, standardize law enforcement, orderly judicial three aspects.